Contents Please click on the links below to jump to the relevant section: Legislation Relevant entities Relevant activities Tax residence requirements Guidance General requirements Directed and managed Core-income generating activities (CIGA) Premises Employees and personnel Expenditure Enhanced requirements Reduced requirements Outsourcing Enforcement authorities Reporting formalities Demonstrating compliance Penalties Recent developments Legal framework Legisl
From 1st July 2021, the brand-new national product traceability system in Russia will become mandatory in addition to the already existing Chestny ZNAK. The new system provides for reporting of data on turnover of the selected consumer products directly to the local tax authorities. The system will significantly affect the businesses of the concerned local companies and counterparties of the foreign suppliers ...
In the second entry of this three-part article series, we share with you the next set of intellectual property (IP) –related mistakes (mistakes # 6 to # 9) that we regularly see with startups. We hope you will find it useful for your business. Please be sure to read our first entry in this series, where we go over mistakes # 1 to # 5 ...
B.C.’s Provincial Health Officer, Dr. Bonnie Henry,[1] and the Public Health Agency of Canada,[2] have recommended that individuals who are not fully vaccinated[3] continue wearing masks in indoor public spaces. At the same time, public authorities are providing little to no guidance on how or when businesses can continue mask requirements ...
Complementary Law No. 182 was sanctioned on June 01, 2021, with the goal of improving the business environment and increasing the investment in entrepreneurship and innovation through the modernization of rules and enhancement of legal certainty and freedom of contract. Complementary Law No ...
A lot has been written about the Scottish case where William Grant sued the budget supermarket chain Lidl for trade mark infringement. The issue Lidl is selling a gin that one imagines was intended to look rather a lot like the well-established Hendricks gin. This Lidl gin is called Hampstead, although the similarity between the two products relates as much to get-up as to the (surely not coincidental) choice by Lidl of a nine-letter name that starts with the letter H ...
Dinsmore's Chris Cashen, Anne Guillory, Chris Jackson, and Kyle Bunnell were published in dri Strictly Speaking, Vol. 18 Issue 1. Their article, "States’ COVID-19 Immunity Statutes and Product Liability Claims Related to COVID-19," examines states’ COVID-19 immunity statutes for product designers, manufacturers, and distributors concerning COVID-19-related lawsuits. An excerpt is below ...
For the past 25 years, Peru has been undergoing comprehensive economic growth, followed by a modernization and development process, which includes the establishment of a reliable legal framework geared towards maintaining the stability required to promote private sector activity and investment. This continuous growth has been the best incentive to attract substantial foreign investment in various industries ...
On July 1, 2021, B.C. moved into Step 3 of its COVID-19 Restart Plan. As part of this phase, B.C. employers are no longer required to maintain a WorkSafeBC approved COVID-19 Safety Plan. Instead, they are required to transition to a Communicable Disease Prevention Plan. What is a Communicable Disease Prevention Plan? It is a plan that outlines the steps an employer is taking to reduce the risk to their workers from communicable diseases in their workplace ...
In many aspects, the Personal Data Protection Act B.E. 2562 (2019) (the “PDPA”) has posed considerable challenges to organizations. One of the biggest concerns and the most frequently asked questions center around the concept of data protection officer (“DPO”). Though the obligations regarding the appointment of a DPO apply to both data controllers and data processors, it is important to note that not every organization needs a DPO ...
Contents Please click on the links below to jump to the relevant section: Legislation Relevant entities Relevant activities Tax residence requirements Guidance General requirements Directed and managed Core-income generating activities (CIGA) Premises Employees and personnel Expenditure Enhanced requirements Reduced requirements Outsourcing Enforcement authorities Reporting formalities Demonstrating compliance Penalties Recent developments Legal framework Legisl
On June 27, Supreme Decree Nº 005-2021-IN was published in the Official Gazette “El Peruano” adopting the new “National Directive of Internal Order for the protection of National Critical Assets – ACN” (“New Directive”) ...
The magazine World Trademark Review (“WTR”) has published some interesting data about football trade marks. Given that we’re all watching the Euros, this might be a good time to discuss some of the links between trade marks and football. Football clubs have significant trade mark portfolios The club that arguably takes trade marks most seriously is Manchester United, with a trade mark portfolio of 586 marks. Next comes Barcelona with 440 ...
At the end of November 2020, the European Commission published a plan for getting the EU out of the mess that it’s in as a result of COVID-19. The report is entitled “.” Although the report is aimed at European authorities and businesses, there are aspects of the plan that have general application ...
As most readers will now know either via the press or through other legal publications, the requirement for a limited liability company (LLC) to have at least 51 per cent UAE national ownership was removed on 30 March 2021 pursuant to Federal Decree-Law 26 of 2020 (Decree Law). Under the Decree Law, local licensing authorities (i.e ...
From caterpillar cakes and “anti-establishment” IPA beer to gin, the issue of “copycat” own brands has been thrown into the spotlight by a series of recent court actions involving some of the country’s best-known food and drink producers and discount supermarket chains ...
The Consumer Protection Act 1987 (the CPA) was enacted almost 35 years ago in order to implement EU law. The act introduced the concept of “strict liability” into the arena of product supply to certain users. This means that consumers who are injured by defective products can sue manufacturers without having to prove negligence. This practical guide provides an overview of the CPA for consumers and manufacturers, with reference to recent key cases ...
The popularity of wild camping following the easing of the first lockdown caused a number of problems for landowners and managers concerned about the impact on the countryside. Now, as we head into a summer of staycations, landowners may wish to familiarise themselves with the public’s right of responsible access afforded by the Land Reform (Scotland) Act 2003 ...
The economic substance requirements in the Cayman Islands, introduced by the International Tax Co-operation (Economic Substance) Act (as revised) (the “ES Act”) (Economic substance requirements in the Cayman Islands), have been extended to partnerships pursuant to the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations 2021, which came into force on 30 June 2021 ...
Thailand’s Personal Data Protection Act B.E.2562 (“PDPA”) governs the cross-border transfer of personal data. The PDPA sets out a condition, among other things, that personal data may be transferred to another country or to an international organization (the “Recipient”) provided that they have in place an adequate level of personal data protection according to the adequacy decision as decided on by the Personal Data Protection Committee ...
By Ministerial Resolution Nº 174-2021-PRODUCE, published today July 1, 2021 in the extraordinary edition of “El Peruano”, is established the “Provisional Fishery Regime for the Hake Resource (Merluccius gayi) for the period July 2021 to June 2022, applicable to the industrial fleet and in the area between the northern end of the maritime domain and 07°00′ South Latitude ...
Dinsmore partner Kelvin Lawrence was published in Bloomberg Tax with co-author Bruce P. Ely from Bradley Arant Boult Cummings LLP. Their article, "The MTC Undertakes an Ambitious Study of Partnership Taxation," discusses the Multistate Tax Commission (MTC) Uniformity Committee's work group they created to study issues related to multistate taxation of pass-through entities ...
The ASA has taken further steps in their battle against influencers that fail to disclose when they are advertising to consumers on their social media channels. The ASA has taken further steps in their battle against influencers that fail to disclose when they are advertising to consumers on their social media channels ...
Following the latest government announcements, where do landlords and tenants stand in relation to the recovery of rent unpaid during the Coronavirus pandemic? The simple answer is there is a significant degree of uncertainty, and an awful lot of detail around the government’s proposals and that has yet to be resolved ...
Business succession planning for founders of privately held business enterprises can take many paths. One of the most common exit plans is ownership transfers to management or key employees and it is easy to see why: transferring ownership to key employees creates shared values-based goals and can give owners ample time to make their exit ...
